CASS on crypto in 2026: from what amount and how much you pay
Romania's health contribution (CASS) on crypto in 2026: from what amount it is due, what each bracket costs, what adds up and what a salary changes.
Methodology reviewed with CECCAR chartered accountants.
Crypto gains can also bring CASS, Romania's health contribution: a fixed amount per bracket, based on the year's total non-salary income (Article 170 of the Tax Code). For 2026, from 24,300 lei you owe 2,430 lei, from 48,600 lei 4,860, and from 97,200 lei 9,720, the cap. It is declared by 25 May 2027.
The thresholds for 2026 income
The thresholds come from the minimum wage in force on 1 January of the year, 4,050 lei in 2026: 6, 12 and 24 minimum wages. They are the same for 2025 and 2026 income.
under 24,300 lei - 0, if you are insured another way
from 24,300 lei - 2,430 lei
from 48,600 lei - 4,860 lei
from 97,200 lei - 9,720 lei, the cap
The cap is the maximum: however large the gain, the contribution does not go above 9,720 lei.
What adds up
The threshold applies to all your non-salary income for the year, together: crypto, gains and dividends from shares, interest, rent. Two incomes that stay under the threshold on their own can cross it together. Your salary does not count: the employer withholds CASS on the salary separately.
With and without a salary
You have a salary or are insured another way. Under 24,300 lei you owe nothing. From the threshold up you owe the bracket amount, even if you already pay CASS on your salary.
You are not insured another way. Under 24,300 lei you are not obliged to pay, but you can choose to pay 2,430 lei to be insured. Above the threshold you owe the bracket amount, like everyone else.
The threshold is per year
Because the thresholds apply to each year, the year in which you sell matters. The 2027 thresholds are set once the 2027 minimum wage is approved. In short, in the Taxes Support guide on what you can still do before 31 December 2026 (in Romanian).
Where it is declared
CASS is declared in the same Declarația Unică, by 25 May 2027 for 2026 income. The steps are in the guide to the Declarația Unică for crypto, and the tax in the complete guide to crypto tax in Romania.
Legal basis: Article 170 of the Tax Code, for CASS on non-salary income, and Article 116, for income from the transfer of virtual currency.
Frequently asked questions
How much is CASS on crypto in 2026?
A fixed amount per bracket: 0 under 24,300 lei of non-salary income, if you are insured another way, then 2,430, 4,860 or 9,720 lei.
Do I pay CASS on crypto if I have a salary?
Yes, if your non-salary income goes over the year's threshold. CASS on your salary does not cover it.
Do crypto losses reduce CASS?
No. For crypto, losses are not deducted from gains, so not from the amount that counts for the threshold either.
Are crypto and dividends added together for CASS?
Yes. The threshold applies to all your non-salary income for the year, together.
When do I pay CASS for 2026?
By 25 May 2027, together with the tax.
The Taxes Support CASS calculator, which adds crypto to your other income, tells you your bracket. The short answer is also on the questions page (in Romanian).
This information is for educational purposes only and is not a substitute for personalised tax advice.
Busola Fiscala
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